In order to increase device performance, silicon on insulator (SOI) devices have been proposed for the fabrication of modern integrated circuits. A SOI transistor may include a substrate with a lower single crystalline silicon layer and an insulating layer, such as a buried oxide, formed thereon. A single crystalline silicon film may be formed on the insulating layer, with the resulting SOI substrate thus including a silicon layer on a buried insulator layer. A transistor may then be formed. The insulator material in the SOI substrate may reduce the capacitance of the substrate and allow the transistor to operate faster.